Question: On January 1 2014 Ultra Vision Corp issued 1 200 000 of

On January 1, 2014, Ultra Vision Corp. issued $1,200,000 of 20-year 8% bonds that pay interest semi-annually on June 30 and December 31. Assume the bonds were sold at: (1) 98; and (2) 102. Journalize the issuance of the bonds at 98 and 102.